1.

Department R had 4,700 units in work in process that were 61% completed as to labor and overhead at the beginning of the period. During the period, 34,800 units of direct materials were added, 37,300 units were completed, and 2,200 units were 24% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was

a.34,961

b.44,200

c.37,300

d.39,661

2.

Use this information about Department G to answer the question that follow.

Department G had 1,920 units 25% completed at the beginning of the period, 13,300 units were completed during the period, 1,600 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period:

Work in process, beginning of period	$28,500
Costs added during period:
Direct materials (12,980 units at $9)	116,820
Direct labor	157,680
Factory overhead	39,420

All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 1,920 units of beginning inventory that were completed during the period?

a.$51,700

b.$28,500

c.$50,100

d.$45,780

3.

Use this information about Department S to answer the question that follow.

Department S had no work in process at the beginning of the period. It added 12,400 units of direct materials during the period at a cost of $99,200. During the period, 9,300 units were completed, and 3,100 units were 35% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $78,926, and factory overhead was $29,078.

The total cost of units completed during the period was

a.$205,344

b.$171,120

c.$74,400

d.$145,080